1333.18
How cost established.

In establishing the cost of cigarettes to the retailer or
wholesaler, the invoice cost of said cigarettes purchased at a forced,
bankrupt, close-out, or other sale outside the ordinary channels of trade, may
not be used as a basis for justifying a price lower than one based upon the
replacement cost of the cigarettes to the retailer or wholesaler within thirty
days prior to the date of sale, in the quantity last purchased through the
ordinary channels of trade.